Final answer:
Generalized audit software is highly adaptable, easy to use, and enables auditing large scale processes. However, real-time data processing is not one of its advantages, as it is meant for examining data post-processing.
Step-by-step explanation:
The question concerns the advantages of generalized audit software and which option does not represent a benefit of using it. The statement about generalized audit software involves auditing while the data are being processed in real-time (option A) does not reflect an advantage of generalized audit software. Instead, these software tools are highly adaptable, are easy to use (option B), can shorten the time needed to develop audit applications (option C), and have the capability to examine an entire population in some cases (option D). However, they are not typically designed for real-time auditing while data is being processed, which generally requires more specialized, continuous monitoring systems.
It is important to understand that generalized audit software is valued for its ease of use and quick development time, making it suitable for large scale processes. However, the notion of real-time processing is not characteristic of generalized audit software, which is designed for examining data after it has been processed rather than while it is in the process of being processed.